85 FR 23172 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business IRCProposed Rules (FR)Proposed Apr 24, 2020
ment activities should be treated as a separate unrelated trade or business for purposes of section 512(a)(6). Section 512(a)(1)
( printed page 23179) provides that UBTI means the gross income derived by an exempt organization from any unrelated trade or business regularly carried on by it. Further, section 512(a)(1) p…
85 FR 77952 — Unrelated Business Taxable Income Separately Computed for Each Trade or Business IRCFinal Rules (FR)Dec 2, 2020
…at the charitable contribution deduction could be taken against total UBTI calculated under section 512(a)(6)(B). Second, the structure of section 512(a)(6) itself confirms that Congress did not intend for any deductions to be taken against total UBTI calculated under section 512(a)(6)(B) other than the ones specifical…
115 T.C. No. 33 — Sherwin-Williams Company Employee Health Plan Trust, Key Trust Company of Ohio, Trustee v. Commissioner IRCCourt RulingsNov 9, 2000
…ayment of reasonable costs of administration
directly connected with a purpose described in section
512(a)(3)(B)(ii).
18 As a VEBA described in section 501(c)(9), a set-aside by the
Trust of non-member income for a purpose described in section
512(a)(3)(B)(ii) is to be taken into account as exempt function
income under…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
…(
TMA IV).
Back to Citation
9.
88 FR 65888 (Sept. 26, 2023).
Back to Citation
10. 86 FR 36888; 26 CFR 54.9816-6T(d)(1)(iii), 29 CFR 2590.716-6(d)(1)(iii), and 45 CFR 149.140(d)(1)(iii). For guidance regarding the certification statement in light of the decision in
TMA III, see
U.S. Department of Health and Human Serv…
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
ection is applicable on July 6, 2007.
§ 54.6011-1T
[Amended]
Par. 10. Section § 54.6011-1T(c) & (d) are removed.
PART 301—PROCEDURE AND ADMINISTRATION Par. 11. The authority citation for part 301 continues to read, in part, as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 12. Section 301.6011(g)-1 is added to read as f…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsAug 3, 2026related by meaning
(b) (b) For further guidance, see 29 CFR 2590.716-3.
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
80 FR 35262 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 IRCProposed Rules (FR)Proposed Jun 19, 2015related by meaning
(e)(9)-1T(f)(3)(i) published elsewhere in this issue of the
Federal Register
.]
(ii)
Method of delivery of notice
—(A)
Written or electronic delivery. [The text of the proposed amendments to § 1.432(e)(9)-1(f)(3)(ii)(A) is the same as § 1.432(e)(9)-1T(f)(3)(ii)(A) published elsewhere in this issue of the
Federal Regist…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
IRCRegulationsDec 30, 2016related by meaning
(a) (a) -(c) [Reserved]
78 FR 57686 — Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRCFinal Rules (FR)Sep 19, 2013related by meaning
…the table in numerical order to read as follows:
§ 602.101
OMB Control numbers.
* * * * *
(b) * * *
CFR part or section where Identified and described
Current OMB control No.
* * * * *
1.263(a)-1
1545-2248
1.263(a)-3
1545-2248
* * * * *
( printed page 57747)
Beth Tucker,
Deputy Commissioner …
50 T.C. 771 — New England Tank Industries, Inc. v. Commissioner IRCCourt RulingsAug 26, 1968related by meaning
; Stevens Pass, Inc., 48 T.C. 532, 541 (1967); cf. Westinghouse Broadcasting Co., supra; but see fn. 7, supra.
Decision will be entered under Bule 50. Sec. 416 was reenacted without significant change by Pub. L. 85-861, 85th Cong., 2d Sess. (1958), 72 Stat. 1458, and is set forth as follows in 10 U.S.C. sec. 2388:
Sec.…
IRCRegulationsSep 9, 2016related by meaning
(a) (a) [Reserved]
IRCRegulationsDec 30, 2016related by meaning
(a) (a) In general. [Reserved]
IRCRegulationsNov 22, 2024related by meaning
(f) (f) Rule of construction. Nothing in this section or § 54.9812-1 shall be construed to prevent the Secretary from acting within the scope of existing authorities to address violations of § 54.9812-1 or this section.
IRCRegulationsSep 9, 2016related by meaning
(b) (b) [Reserved]
IRCRegulationsSep 9, 2016related by meaning
(a) (a) [Reserved]
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021★ strong match
2 (FDIC) (“synthetic exposure”).
Back to Citation
32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
Back to Citation
33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
77 FR 76382 — Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated IRCFinal Rules (FR)Dec 28, 2012related by meaning
…numerical order to the table to read as follows:
§ 602.101
OMB Control numbers.
* * * * *
(b) * * *
CFR part or section where identified and described
Current OMB Control No.
* * * * *
1.509(a)-4
1545-2157
* * * * *
Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
Approved…